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S CORPORATION PROVISIONS OF MINIMUM WAGE BILL CLEAR SENATE
February 02, 2007
The riders that the Senate Finance Committee leadership attached to the federal minimum wage bill have cleared the senate. These include provisions relating to bank director shares and to allow ownership of S corporation stock by non-resident aliens through trusts.
It remains to be seen whether any of these provisions will survive the House-Senate conference; the House bill has no tax provisions.
The TaxProf has a big-media roundup.
Link: Senate bill language.
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